v3.20.4

Condensed Consoldiated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Nov. 30, 2020	Nov. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) profit	$ (62,360)	$ 15,510
Change in operating assets and liabilities
Loans receivable		575
Accounts receivable	(461)	(3,029)
Prepaid expenses, deposits and other current assets		8,205
Accounts payable, other payables and accrued liabilities	748	(7,564)
Tax payable	88
Amount due to a related company	18,000
Net cash (used in) provided by operating activities	(43,985)	13,697
CASH FLOWS FROM FINANCING ACITIVITIES
Advances from a shareholder	300,583	6,971
Repayment to a shareholder	(243,466)	(29,905)
Net cash provided by (used in) financing activities	57,117	(22,934)
Net increase (decrease) in cash and cash equivalents	13,132	(9,237)
Cash and cash equivalents, beginning of period	2,580	10,252
CASH AND CASH EQUIVALENTS, END OF PERIOD	15,712	1,015
SUPPLEMENTAL CASH FLOWS INFORMATION
Interest paid
Income tax paid

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3044-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121566466&loc=d3e6676-107765

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

TEMIR CORP. 10-Q